DETERMINAN AUDIT DELAY PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine the effect of determinant factors namely firm size, auditor reputation, audit opinion, profitability and leverage on audit delay. While, the population was banking companies which were listed on Indonesia Stock Exchange during 2014-2018. Moreover, the data collection technique used purposive sampling. In line with, there were 39 companies per year or 195 firm years as sample. Furthermore, the research result concluded firm size had positive effect on audit delay. It meant, the bigger the total asset of company owned, the shorter the audit report completion. Likewise, auditor reputation had positive effect on audit delay. This meant, the better the reputation of Public Accountant Office, the faster the audit report completion. Similarly, leverage (DAR) had positive effect on audit delay. In other words, the higher the debt to asset ratio of company owned, the longer the audit report completion. On the other hand, the lower debt to asset ratio of company owned, the faster the audit report completion. Meanwhile, audit opinion and profitability (ROA) did not affect audit delay.
Keywords: Firm Size, Auditor Reputation, Audit Opinion, Return On Asset, Debt to Asset Ratio